Sec. 2. A public servant who receives public funds (as defined in IC 5-13-4-20) and fails to:
(1) keep a cashbook (as defined in IC 5-13-5-1);
(2) not later than one (1) business day following the receipt of the funds, enter into the cashbook, by item, all receipts of public funds; or
(3) balance the cashbook daily to show funds on hand at the close of each day;
commits a violation of the cashbook rule, a Class C infraction. However, the violation is a Class B misdemeanor if it is committed knowingly or intentionally and the person has a prior unrelated adjudication or conviction for a violation of this section within the previous five (5) years.